UPDATE: Italy to extend resident B2B real-time invoice regime to include EC sales from 1 January 2022

30 November 2021

From 1 January 2022, Italy will extend its mandatory real time invoice-reporting regime used by Italian resident VAT registered businesses to include intra-community (EC) sales.

Currently, Italian resident businesses only use this regime for domestic sales to other VAT registered businesses in Italy. However, from 1 January 2022, resident Italian businesses will also be required to include their EC supplies made to VAT registered businesses in other EU countries within this regime.

The real time invoicing process requires businesses to declare their sales to the Italian tax authorities via an e-invoicing platform (Sistema di Interscambio SDI). This is instead of sending the invoices to their customers directly. The Italian tax authorities will then check these invoices and if correct, it will approve them by applying a digital stamp. It will then send the invoice directly to the customer on behalf of the Italian supplier.

The Italian authorities also confirmed that they have no plans to extend the real time invoice reporting to non-resident companies who are VAT registered in Italy.

Are you trading globally? Whether you require basic VAT advice or specific VAT compliance support, Fiscal Solutions can help. Our team of multi-lingual experts are knowledgeable in all the different VAT rules in Europe and around the world.

We help you simplify today’s complexities and address tomorrow’s challenges. The values we represent, and our consistent advice, mean you can trust Fiscal Solutions to do the right thing – for you and your organisation.

Get in touch

Let us solve your current business VAT challenges


Romania launches new e-invoicing system

From 1 January 2022, businesses will be able to register for the live VAT e-invoice (the RO e-Factura) reporting in Romania. The new voluntary regime will...


UPDATE: Singapore writes to e-commerce companies...

The Singaporean tax authorities are writing to global e-commerce businesses to provide further information on how to register for the upcoming Goods and...


UPDATE: Bulgaria extends the VAT rate reduction to 9%...

The Bulgarian tax authorities have confirmed that the VAT rate applicable on the following goods and services will remain at 9% until after the COVID-19...


Gated Content

The following email providers are not accepted: gmail, hotmail, yahoo. Please use proper company email.